{"data":{"id":"us-in/ic-6-2.5-1-21.7","jurisdiction":"us-in","citation":"IC 6-2.5-1-21.7","heading":"\"Marketplace\"","body":"Sec. 21.7. \"Marketplace\" means a forum, whether physical or electronic, that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller's products (including tangible personal property, specified digital products, rooms, lodgings, or accommodations, or enumerated services), by means of any of the following:\n(1) Listing, making available, or advertising products.\n(2) Transmitting or otherwise communicating an offer or acceptance of a retail transaction of products between a seller and a purchaser.\n(3) Providing or offering fulfillment or storage services for a seller.\n(4) Setting prices for a seller's sale of the seller's products.\n(5) Providing or offering customer service to a seller or a seller's customers, or accepting or assisting with taking orders, returns, or exchanges of products sold by a seller.\n(6) Branding sales as those of the marketplace facilitator.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-1-21.7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1145c14711bfc04a66a42b33c044257a49fcea051e9c93882ab8df4c3a5628e4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-1-21.5","next":"us-in/ic-6-2.5-1-21.9"},"notice":"GroundRules: Original legal text. Not legal advice."}